EXPLORING THE CAUSES OF ACCOUNTING RESISTANCE IN MSME’s THROUGH MULTI STAKEHOLDER PERSPECTIVE
Keywords:
MSME’s, Resistention, Financial Report, Accounting Information, Coerchive Isomorphism
Abstract
Micro, small, and medium enterprises (MSMEs) play a pivotal role in Indonesia’s economy, contributing to economic growth and job creation. However, these businesses often face challenges related to financial reporting. Without proper accounting practices, MSMEs lack clarity regarding their profitability and overall business development. Previous research highlights the unpreparedness of MSME actors as a significant barrier to implementing accounting standards (SAK EMKM). This study investigates the relevance of SAK EMKM for MSMEs by exploring stakeholder perspectives. Data were collected through Focus Group Discussions (FGDs) involving participants from various sectors, including PLUT, DJP Nusa Tenggara, conventional and sharia banking institutions, MSME representatives, and educational accountants. The research reveals that the bargaining value between MSMEs and stakeholders is crucial for accounting adoption. When stakeholders exert stronger influence, coercive isomorphism encourages MSMEs to adopt accounting systems. Conversely, if MSMEs perceive their bargaining power as higher, coercive approaches are less effective. Policy makers and decision makers must actively support an enabling environment for MSMEs, emphasizing the importance of accounting information. By doing so, Indonesia can enhance financial transparency, promote sustainable growth, and empower its vital MSME sector.
References
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Lestari, F. A., Sasanti, E. E., & Suryantara, A. B. (2022). Implementasi Akuntansi Pada Unit Usaha Mikro Kecil Menengah Berbasis Sak Emkm (Studi Pada Umkm Kota Mataram). Jurnal Riset Mahasiswa Akuntansi, 2(1), 155–165. https://doi.org/10.29303/risma.v2i1.192
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Mulyani, A. S. (2018). Manfaat Informasi Akuntansi Dalam Perkembangan Usaha Mikro Kecil dan Menengah. Jurnal Ecodemica, 2(1), 102–108.
Pan, G., & Lee, B. (2020). Leveraging Digital Technology to Transform Accounting Function: Case Study of a SME. International Journal of Accounting and Financial Reporting, 10(2), 24. https://doi.org/10.5296/ijafr.v10i2.17052
Perera, D., Chand, P., & Mala, R. (2019). Confirmation Bias in Accounting Judg_ments: The Case for International Fi_nancial Reporting Standards for Small and Medium-Sized Enterprises. Accounting & Finance, 60(4), 4093–4119. https://doi.org/https://doi.org/10.1111/acfi.12523
Ramli, I., & Iskandar, D. (2014). Control Authority, Business Strategy, and the Characteristics of Management Accounting Information Systems. Procedia - Social and Behavioral Sciences, 164(August), 384–390. https://doi.org/10.1016/j.sbspro.2014.11.092
Risal, & Wulandary, R. (2021). Analisis Penerapan Akuntansi Pada Umkm Di Kota Pontianak. Jurnal Riset Akuntansi Dan Bisnis, 7(1), 14–26.
Savitri, R. V., & Saifudin, . . (2018). Pencatatan Akuntansi Pada Usaha Mikro Kecil Dan Menengah (Studi Pada Umkm Mr. Pelangi Semarang). JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis Dan Inovasi Universitas Sam Ratulangi)., 5(2), 117–125.
Suryantara, A. B., & Ridhawati, R. (2023). Pentagonal Resistensi : Faktor Akuntansi Pada UMKM Penyebab Rendahnya Implementasi. Jurnal Pendidikan Ekonomi Dan Kewirausahaan (JPEK), 7(3), 1–10. https://doi.org/10.29408/jpek.v7i1.XXXX
Suryantara, A. B., Sukoharsono, E. G., & Prihatiningtyas, Y. W. (2017). The Wiyase Accounting in the Sine be Tradition: Portrait of Accounting Controls in a Nonprofit Organization. IOSR Journal of Economic and Finance, 8(4), 81–92. https://doi.org/10.9790/5933-0804028192
Susiani, R., Yusuf, P. S., Ilyas, S., & Syafdinal, S. (2021). Implementation Of Financial Report Preparation For Small And Medium Micro Enterprises (Msmes) (Survey in Sukajadi Village, Soreang District, Bandung Regency). Turkish Journal of Computer and Mathematics Education, 12(8), 1563–1566.
Wulandari, R. E., Sutrisno, S. T., & Ghofar, A. (2020). Factors affecting the implementation of financial accounting standards for MSMEs with environmental uncertainty as moderating variables. International Journal of Research in Business and Social Science (2147- 4478), 9(7), 160–166. https://doi.org/10.20525/ijrbs.v9i7.945
Ajzen, I., & Kruglanski, A. W. (2019). Reasoned Action in the Service of Goal Pursuit. Psychological Review, 126(5), 774–786. https://doi.org/10.1037/rev0000155
Albu, N., Pali-Pista, S. F., & Cruzdriorean-Vladu, D. D. (2010). IFRS for SMEs in Europe – Lessons for a Possible Implementation in Romania. 5th WSEAS International Conference on Economy and Management Transofrmation, II(Volume II), 659–663.
Anggraini, R., Sokarina, A., & Suryantara, A. B. (2021). Analisis Penyebab Rendahnya Implementas SAK-EMKM: Studi Pada UMKM di Kabupaten Lombok Timur. THE 1ST UKIP INTERNATIONAL CONFERENCE IN ECONOMICS, MANAGEMENT, AND ACCOUNTING: Digital Business in the Endemic Challenges and Strategic Ahead. https://ojsapaji.org/index.php/UKIPInternationalConference/article/view/75
Armenia, G., & Morey, M. (2013). Lazy Thinking: How Cognitive Easing Effects the Decision Making Process of Business Professionals. 1–46. https://appserv.pace.edu/honors-college/sites/pace.edu.honors-college/files/Honors_College/best_of/Armenia, Gianmarco.pdf
Barreto, C. Z., & Brás, F. A. (2023). The impact of SMES characteristics on management accounting practices: Evidence from the state of Amazonas. Contaduria y Administracion, 68(3), 79–106. https://doi.org/http://dx.doi.org/10.22201/fca.24488410e.2023.4663
Biduri, S., Wardani, D. P. K., Hermawan, S., & Hariyanto, W. (2021). Skeptisme Pelaku Usaha Mikro Terhadap Standar Akuntansi. Jurnal Akuntansi Multiparadigma, 12(2), 431–448. https://doi.org/10.21776/ub.jamal.2021.12.2.25
Chrisna, S., Ifada, L. M., & Istanti, S. L. W. (2022). the Role of Accounting Information Systems in Improving Sme’S Successful. Jurnal Akuntansi Multiparadigma, 13(2), 253–262. https://doi.org/10.21776/ub.jamal.2022.13.2.19
Damak-Ayadi, S., Sassi, N., & Bahri, M. (2020). Cross-Country Determinants of IFRS for SMEs Adoption. Journal of Financial Reporting and Accounting, 18(1), 147–168. https://doi.org/https://doi.org/10.1108/JFRA-12-2018-0118
Daoud, L. (2023). Predictors and Consequences of Using Accounting Information System Among Companies in Jordan: the Moderating Role of Resistance To Change. Journal of Southwest Jiaotong University, 58(4). https://doi.org/10.35741/issn.0258-2724.58.4.85
Dewi, N. M. W. S., Wisna, N., & Asniar, A. (2024). JIMEA | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , dan Akuntansi ). Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 2(3), 494–512.
Ferrero, J. M., & Sánchez, I. M. G. (2017). Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports. International Business Review, 26(1), 102–118. https://doi.org/10.1016/j.ibusrev.2016.05.009
Fitriyyah, R., As’adi, A., & Sularsih, H. (2020). Penerapan akuntansi SAK EMKM dalam penyusunan laporan keuangan studi kasus pada usaha sayangan di Desa Kebakalan. E-Jurnal Perspektif Ekonomi Dan Pembangunan Daerah, 9(3), 169–186.
Hendiarto, R. S., Sari, U. R. G., Daud, M. A., Rehabeam, R., & Pandiangan, N. G. (2021). The Influence of Training on Financial Statement Preparation on Entrepreneurship Performance. Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12(4), 754–763. https://doi.org/10.17762/turcomat.v12i4.560
Hetika. (2018). Penerapan Standar Akuntansi Entitas Mikro Kecil Dan Menengah (SAK EMKM) Dalam Menyusun Laporan Keuangan. 02, 81–104.
Hikmahwati, H., & Irwansyah, R. (2022). Praktik Akuntansi dalam Kacamata UMKM Binaan Rumah UMKM Kabupaten Barito Kuala. Jati: Jurnal Akuntansi Terapan Indonesia, 5(2), 169–181. https://doi.org/10.18196/jati.v5i2.16428
Hudha, C. (2017). Pengaruh Tingkat Pendidikan, Pengetahuan Akuntansi Dan Pelatihan Akuntansi Terhadap Penggunaan Informasi Akuntansi Dimoderasi Ketidakpastian Lingkungan Usaha Kecil Menengah. Jurnal Ekonomi Pendidikan Dan Kewirausahaan, 5(1), 68. https://doi.org/10.26740/jepk.v5n1.p68-90
Kahneman, D. (2011). Thinking, Fast, and Slow. In Farrar, Straus And Giroux. Farrar, Straus and Giroux.
Lestari, F. A., Sasanti, E. E., & Suryantara, A. B. (2022). Implementasi Akuntansi Pada Unit Usaha Mikro Kecil Menengah Berbasis Sak Emkm (Studi Pada Umkm Kota Mataram). Jurnal Riset Mahasiswa Akuntansi, 2(1), 155–165. https://doi.org/10.29303/risma.v2i1.192
Lubis, I. S., & Lufriansyah, L. (2024). Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Umkm Di Mediasi Kualitas Laporan Keuangan Di Kecamatan Kisaran Barat Kabupaten Asahan. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(1), 1456–1469. https://doi.org/10.31955/mea.v8i1.3866
Mulyani, A. S. (2018). Manfaat Informasi Akuntansi Dalam Perkembangan Usaha Mikro Kecil dan Menengah. Jurnal Ecodemica, 2(1), 102–108.
Pan, G., & Lee, B. (2020). Leveraging Digital Technology to Transform Accounting Function: Case Study of a SME. International Journal of Accounting and Financial Reporting, 10(2), 24. https://doi.org/10.5296/ijafr.v10i2.17052
Perera, D., Chand, P., & Mala, R. (2019). Confirmation Bias in Accounting Judg_ments: The Case for International Fi_nancial Reporting Standards for Small and Medium-Sized Enterprises. Accounting & Finance, 60(4), 4093–4119. https://doi.org/https://doi.org/10.1111/acfi.12523
Ramli, I., & Iskandar, D. (2014). Control Authority, Business Strategy, and the Characteristics of Management Accounting Information Systems. Procedia - Social and Behavioral Sciences, 164(August), 384–390. https://doi.org/10.1016/j.sbspro.2014.11.092
Risal, & Wulandary, R. (2021). Analisis Penerapan Akuntansi Pada Umkm Di Kota Pontianak. Jurnal Riset Akuntansi Dan Bisnis, 7(1), 14–26.
Savitri, R. V., & Saifudin, . . (2018). Pencatatan Akuntansi Pada Usaha Mikro Kecil Dan Menengah (Studi Pada Umkm Mr. Pelangi Semarang). JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis Dan Inovasi Universitas Sam Ratulangi)., 5(2), 117–125.
Suryantara, A. B., & Ridhawati, R. (2023). Pentagonal Resistensi : Faktor Akuntansi Pada UMKM Penyebab Rendahnya Implementasi. Jurnal Pendidikan Ekonomi Dan Kewirausahaan (JPEK), 7(3), 1–10. https://doi.org/10.29408/jpek.v7i1.XXXX
Suryantara, A. B., Sukoharsono, E. G., & Prihatiningtyas, Y. W. (2017). The Wiyase Accounting in the Sine be Tradition: Portrait of Accounting Controls in a Nonprofit Organization. IOSR Journal of Economic and Finance, 8(4), 81–92. https://doi.org/10.9790/5933-0804028192
Susiani, R., Yusuf, P. S., Ilyas, S., & Syafdinal, S. (2021). Implementation Of Financial Report Preparation For Small And Medium Micro Enterprises (Msmes) (Survey in Sukajadi Village, Soreang District, Bandung Regency). Turkish Journal of Computer and Mathematics Education, 12(8), 1563–1566.
Wulandari, R. E., Sutrisno, S. T., & Ghofar, A. (2020). Factors affecting the implementation of financial accounting standards for MSMEs with environmental uncertainty as moderating variables. International Journal of Research in Business and Social Science (2147- 4478), 9(7), 160–166. https://doi.org/10.20525/ijrbs.v9i7.945
Published
2024-12-20
How to Cite
Suryantara, A. B., Ridhawati, R., & Hanani, T. (2024). EXPLORING THE CAUSES OF ACCOUNTING RESISTANCE IN MSME’s THROUGH MULTI STAKEHOLDER PERSPECTIVE. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(3), 2615-2636. https://doi.org/10.31955/mea.v8i3.4746
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